<?xml version="1.0" encoding="utf-8"?>
<!-- Copyright 2008 XBRL International. All Rights Reserved. -->
<xbrl 
  xmlns="http://www.xbrl.org/2003/instance" 
  xmlns:link="http://www.xbrl.org/2003/linkbase" 
  xmlns:xlink="http://www.w3.org/1999/xlink" 
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
  xmlns:test="http://abc.com/test1"
  xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
  xsi:schemaLocation=""
>
  <link:schemaRef xlink:href="abc.xsd" xlink:type="simple" />
  <link:linkbaseRef xlink:href="dim-definition.xml" xlink:type="simple"  
     xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"  />
  <link:linkbaseRef xlink:href="sum-formula1.xml" xlink:type="simple"  
     xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"  />
     
  <context id="c1">
    <entity>
      <identifier scheme="http://abc.com">01</identifier>
    </entity>
    <period>
      <instant>2000-12-31</instant>
      <segment>
        <xbrldi:explicitMember dimension="test:dim">test:memC1</xbrldi:explicitMember>
      </segment>
    </period>
  </context>

  <context id="c2">
    <entity>
      <identifier scheme="http://abc.com">01</identifier>
    </entity>
    <period>
      <instant>2000-12-31</instant>
      <segment>
        <xbrldi:explicitMember dimension="test:dim">test:memC2</xbrldi:explicitMember>
      </segment>
    </period>
  </context>

  <context id="c3">
    <entity>
      <identifier scheme="http://abc.com">01</identifier>
    </entity>
    <period>
      <instant>2000-12-31</instant>
      <segment>
        <xbrldi:explicitMember dimension="test:dim">test:memC3</xbrldi:explicitMember>
      </segment>
    </period>
  </context>

  <unit id="u1">
    <measure>iso4217:EUR</measure>
  </unit>

  <test:a    contextRef="c1" unitRef="u1" decimals="0">1001</test:a> 
  <test:a    contextRef="c2" unitRef="u1" decimals="0">2002</test:a> 
  <test:a    contextRef="c3" unitRef="u1" decimals="0">3003</test:a> 
</xbrl>


